HMRC has updated several areas of its charity guidance in response to customer feedback and has published new information on the website.

The publications include a new helpsheet giving an overview of how the Gift Aid Small Donations Scheme works.

The scheme allows eligible charities and Community Amateur Sports Clubs (CASCs) to claim a gift aid style top-up payment of up to £1,250 on small cash donations they receive in the UK each year without needing a gift aid declaration from the donor.

Only small cash donations of up to £20, such as those from street collections, received on or after 6 April 2013 qualify.

HMRC has also updated its detailed guidance notes for two other publications: Annex II: non-charitable expenditure and Annex VIII: Tainted Charity Donations.

Full details are on the HMRC website via this link: http://www.hmrc.gov.uk/charities/updated-charity-guidance.htm